Headquarter, Branch or Liaison Office of Foreign Corporation (외국법인 지점·연락사무소)
Foreign corporation in Korea: what HQ/branch can do, liaison-office limits, licensing, and core corporate-tax/VAT considerations
VAT
State, Local Government, or Local-government Association (국가·지방자치단체·지방자치단체조합)
Government entities in Korea—how they engage the market, contracting differences, and their role as withholding agents in tax administration
Headquarter or Branch of Non-profit Corporation (비영리법인 본점·지점)
Non-profit corporations in Korea—mission-driven scope, contracting cautions, licensing interactions, and when corporate income tax applies
For-profit Corporation Branch (영리법인 지점)
Corporate branch in Korea—what branches do, contracting checks, branch-level licensing issues, and tax/VAT considerations
For-profit Corporation Head Office (영리법인 본점)
Corporate head office in Korea—typical scope, what to confirm before contracting, licensing triggers, and corporate tax/audit expectations
Person under Article 2(3) of the Income Tax Act (소득세법 제2조 제3항 해당자)
Unincorporated associations—what they do, contracting safeguards, licensing dependencies, and how taxation/bookkeeping typically work in Korea
Non-corporate Religious Organization (비법인 종교단체)
Non-corporate religious organizations in Korea—activities, contracting checkpoints, licensing intersections, and taxation for profit-making activities
Individual Tax-Exempt Business (개인 면세사업자)
Individual VAT-exempt business (면세사업자) in Korea—typical activities, contracting precautions, licensing notes, and accounting & income-tax overview
Individual business (개인사업자)
What an individual business (개인사업자) can do in Korea, what to check before contracting, licensing expectations, and tax/bookkeeping basics
Business Registration Number (사업자번호)
When expanding into South Korea or engaging with local Korean companies, one of the first identifiers you will encounter is the Business Registration Number (BRN), known in Korean as 사업자번호 (sa-eop-ja beon-ho). This 10-digit number plays a central role in the country’s business and tax system, much like a Tax Identification Number (TIN) in the … Read more